Opinion
16733-18
10-21-2022
GARCIA DENTAL INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge
The petition in this case was filed on December 27, 2018. After multiple continuances, it was set for trial on February 1, 2021, in San Diego, California. On November 19, 2020, the parties again filed a joint Motion for Continuance advising that this case was susceptible to settlement which motion we granted.
After a year of uninformative cookie-cutter status reports indicating that the parties were working together toward resolution, we set this case for trial at the Court's February 28, 2022, San Diego, California trial session. On February 7, 2022, the parties filed separate Status Reports providing more information regarding the status of the case, advising that they had reached a basis of settlement, and requesting again that the case be continued to allow time to execute a Stipulation of Settled Issues and prepare stipulated decision documents. On February 8, 2022, we continued the case, and it was stricken from the February 28, 2022, trial session. The parties were directed to file status reports or submit stipulated decision documents by April 11, 2022.
The parties thereafter resumed filing uninformative cookie-cutter status reports offering no justification for the additional time requested or any indication that any progress was being made, on April 8, 2022, June 13, 2022, and August 15, 2022. Our next Order, on August 22, 2022, directed the parties to file further status reports or submit stipulated decision documents, and warned them that "if they are unable to demonstrate additional progress toward resolution of this case without trial, this case will be set for trial at an upcoming trial proceeding of the Court." However, on October 14, 2022, the parties filed a joint Status Report identical to their three previous reports, offering no evidence of progress. Having tried repeatedly, without success, to learn more about what the parties have been doing in the years since this case first was set for trial, we conclude that the only way to push this case toward resolution is to set it again for trial. Therefore, upon due consideration and for cause, it is hereby
ORDERED that this case is no longer retained by this Division of the Court. It is further
ORDERED that the Clerk of the Court will calendar this case for trial at the Court's next available San Diego, California trial session.